(Supplement to Publication 15 (Circular E), Employer's Tax Guide)
Revised: 1/2007
Table of Contents
- Publication 15-A - Introductory Material
- Publication 15-A - Main Contents
- 1. Who Are Employees?
- 2. Employee or Independent Contractor?
- 3. Employees of Exempt Organizations
- 4. Religious Exemptions
- 5. Wages and Other Compensation
- Relocating for Temporary Work Assignments
- Employee Achievement Awards
- Scholarship and Fellowship Payments
- Outplacement Services
- Withholding for Idle Time
- Back Pay
- Supplemental Unemployment Benefits
- Golden Parachute Payments
- Interest-Free and Below-Market-Interest-Rate Loans
- Leave Sharing Plans
- Nonqualified Deferred Compensation Plans
- Tax-Sheltered Annuities
- Contributions to a Simplified Employee Pension (SEP)
- SIMPLE Retirement Plans
- 6. Sick Pay Reporting
- 7. Special Rules for Paying Taxes
- 8. Pensions and Annuities
- 9. Alternative Methods for Figuring Withholding
- Formula Tables for Percentage Method Withholding (for Automated Payroll Systems)
- Wage Bracket Percentage Method Tables (for Automated Payroll Systems)
- Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables
- 10. Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members
- Publication 15-A - Additional Material
- Index
More Online Publications |